SCHEDULES
SCHEDULE 1Consequential amendments
Part 2Other enactments
Capital Allowances Act 2001 (c. 2)
545
In section 162(2) (ring fence trade a separate qualifying activity)—
a
in paragraph (a), after “fall within” insert “
the definition of “oil-related activities” in section 16(2) of ITTOIA 2005 or within
”
, and
b
in paragraph (b), after “as a result of” insert “
section 16(1) of ITTOIA 2005 or
”
.